Gestión financiera en la determinación de la rentabilidad en Servicios Outsourcing Contables

This research work deals with the preparation of a financial plan that contains the design of an ABC costing system for companies that provide accounting outsourcing services in order to improve the economic performance of the business and achieve the desired profitability to compete in your market...

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Detalles Bibliográficos
Autor: Villavicencio Villa, Rosemery Giomar
Tipo de recurso: tesis de maestría
Estado:Versión publicada
Fecha de publicación:2021
País:Ecuador
Institución:Universidad Laica Vicente Rocafuerte
Repositorio:Repositorio Universidad Laica Vicente Rocafuerte
Idioma:español
OAI Identifier:oai:localhost:44000/4239
Acceso en línea:http://repositorio.ulvr.edu.ec/handle/44000/4239
Access Level:acceso abierto
Palabra clave:Gestión financiera
Rentabilidad
Finanzas
Contabilidad
Descripción
Sumario:This research work deals with the preparation of a financial plan that contains the design of an ABC costing system for companies that provide accounting outsourcing services in order to improve the economic performance of the business and achieve the desired profitability to compete in your market segment. Establishing and calculating costs in a service company is more complex but it is a necessary process, the research involved a series of steps to finally arrive at the job proposal, first the different costing systems were studied and the one that best suited was chosen. adapt to the entity by the type of activity, when choosing the ABC costing system, a survey of information was carried out by observing each process carried out to establish each of the activities involved and study the appropriate measurement bases, such as transaction number by periods of time, number of employees, number of consultations made, which were evaluated by the different types of clients of the consultancy and an average base was obtained, and finally the cost of the service for each type of client was evidenced and made a comparison of what is real versus what is proposed to obtain the variations that justify the increase in profitability and the feasibility of the study……